https://www.taxtmi.com/caselaws?id=431747 The Tribunal allowed the appeal, setting aside the final assessment order. The revenue from the sale of software products and cloud services was held not taxable as royalty income. TDS credits were directed to be allowed, and corrections in interest levied and penalty proceedings were to follow the primary decision. en-us Tue, 30 Aug 2022 00:00:00 +0530 Tue, 20 Dec 2022 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431747 The Tribunal allowed the appeal, setting aside the final assessment order. The revenue from the sale of software products and cloud services was held not taxable as royalty income. TDS credits were directed to be allowed, and corrections in interest levied and penalty proceedings were to follow the primary decision. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431747